Beginning finished goods inventory Beginning work in process inventory Beginning raw materials inventory Rental cost on factory equipment Direct labor Ending finished goods inventory Ending work in process inventory Ending raw materials inventory Factory utilities Factory supplies used General and administrative expenses Indirect labor Repairs-Factory equipment Raw materials purchases Selling expenses Sales Cash Factory equipment, net Accounts receivable, net Garcon Company 13,600 18,600 11,000 27,250 19,800 19,250 27,100 5,900 14,550 12,400 30,000 1,950 4,940 33,500 50,800 214,530 31,000 222,500 14,800 Pepper Company $19,000 22,950 10,650 23,650 38,600 16,600 20,800 9,400 12,750 5,600 50,000 7,780 3,000 56,000 50,500 297,510 21,200 154,825 20,700